COMMISSIONER OF C. EX. Vs. KISHOR PUMPS LTD.

JUDGEMENT

(1.) THIS appeal has been filed by the Revenue against Order -in -Appeal No. PUN -EXCUS -001 -APP -124 -13 -14, dated 22 -10 -2013 passed by the Commissioner of Central Excise (Appeals), Pune -I. Vide the impugned order, the lower appellate authority has set aside the order of provisional assessment No. P -1/Dn.III/CX -03/2012 -13, dated 17 -1 -2013 passed by the Assistant Commissioner of Central Excise, Pune -III Division on the ground that Rule 7 of the Central Excise Rules, 2002 does not provide for order of provisional assessment by the department and the said Rule deals with only the provisional assessment at the request of the assessee. Aggrieved of the same, the Revenue is before us. The ld. Additional Commissioner (AR) appearing for the Revenue reiterates the grounds urged in the appeal memorandum.

(2.) NONE appeared for the respondent M/s. Kishore Pumps.